Tax treatment of heated tobacco products
Download the full outcome
Detail of outcome
This document summarises responses to the consultation on the tax treatment of heated tobacco products. It also provides the government response, indicating an intention to create a new excise category for heated tobacco products.
Original consultation
Consultation description
Budget 2016 announced that the government would consult on the tax treatment of heated tobacco products, which are being promoted as a new innovation in the tobacco market. In these products processed tobacco is heated (but not burned like conventional tobacco) to produce, or flavour vapour. Unlike e-cigarettes, they do contain tobacco. Heated tobacco is not a separate category in its own right in current legislation, so a consultation on their tax treatment aims to help maintain the integrity of the duty system going forward.
Documents
Last updated 13 March 2018 + show all updates
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Response document published
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First published.